Purpose:In this paper we aim to identify and analyse a set of advantages and contributions derived from the Balanced Scorecard (BSC) implementation.
Design/methodology:In order to answer the research question, we have carried out a qualitative research based on the exclusively bibliographical review of theoretical / conceptual and empirical works previously done on the subject (systematic review of the literature).
Findings:The results allow us to conclude that the BSC is more than a simple performance evaluation system, to become a true strategic management tool able to clarify and translate the mission and organizational strategy, making possible the communication process, the strategic alignment and the organizational learning.Originality/value: The study presents a contribution to the current state of knowledge, since the identification of the advantages and contributions in the BSC introduction and implementation can facilitate its adoption and development in the organizations that intend to implement this tool. In addition, a theoretical basis is provided for subsequent research, evidencing the breadth of research on the topic studied.
Activity-based costing system, commonly known as the ABC system, emerged as a costing method capable of overcoming the limitations of traditional costing systems in face of economic and technological developments, namely, the arbitrary and imprecise allocation of indirect costs from distortions in the imputation criteria. In the current context, the development of an adequate costing system is of extreme importance in organisations because they feel the need to properly manage the resources at their disposal and control their costs to achieve efficient and effective management. Thus, this study aims to analyse international publications on the activity-based costing system in recent years, identifying trends in evolution and future research opportunities. Based on bibliometric techniques, the outputs obtained in the Web of Science (n = 752) and Scopus (n = 1107) databases were analysed in bibliometrix R package to make a systematic mapping and review of the literature. After removing duplicates, we obtained a final output of 1419 articles. The analysis of these publications points to a growing trend in the publication of articles on ABC, highlighting publications in partnership and their dispersion in magazines from different areas. The bibliometric analysis carried out results on the authors’ global research performance over time, and we highlighted the pioneering publications every five years and analysed the general evolution. When analysing based on publication authors over time, we highlighted the main research themes and countries where studies had been carried out. On the other hand, we also highlighted the collaborative network between institutions, authors, and countries over time.
The family business is one of the world economy’s leading drivers, playing a significant role in countries’ economic and social development. Portugal is a country very dependent on this type of companies, which makes this study important, not only for discussing the problem in this scientific field but also for understanding family business characteristics in a country so dependent on this type of business. In this sense, this research work’s general objective is to understand the reality of the management of family businesses in the footwear industry, through the vision of the CEO’s of five companies in the North of Portugal. The present study is qualitative, as interviews were carried out with five CEOs of family businesses. The authors collected the participants’ reports between June and July 2019, in a single moment, through a face-to-face interview held at their respective workplaces, after prior scheduling. The interviews were recorded using an audio recorder and later transcribed and imported for analysis. The results obtained demonstrated that these organizations contribute enormously to the country’s economic and social development. This study also contributes to improving the understanding of the subject under analysis, through interviews with CEOs in the footwear industry in the Northern region of Portugal, exposing in more depth this representative and emerging sector, in a country mostly characterized by family businesses. It also aims to contribute to understanding the main determinants and characteristics of family businesses in the literature, like family businesses and performance, namely, ownership, professionalization, company–family relationship, succession, management and performance practices. With this study’s results, it is also expected that they may be susceptible to discussion and comparison with family businesses from other countries and from different business areas.
RBGNFactores determinantes de la implementación del cuadro de mando integral en Portugal: evidencia empírica en organizaciones públicas y privadas in Portugal. Hypotheses were tested using data obtained from a questionnaire sent to 591 publicly-owned organizations (local governments, municipal corporations and hospitals) and 549 privately-owned organizations (large companies and small and medium enterprises) in Portugal, with an overall response rate of 31.3%. The results allow us to conclude that although the majority of respondents claimed to know the BSC, its use in Portugal is still limited and very recent, particularly in the public sector organizations. However, it should be noted that its use has increased in Portugal in recent years. Using as theoretical framework the contingency and institutional theories, we found that decentralization, vertical differentiation and the degree of higher education are associated with the implementation of the BSC.
This paper aims to develop a proposal for implementing the Balanced Scorecard (BSC) in a large Portuguese company that operates in the textile sector, intending to promote its subsequent implementation. Through a qualitative research approach, a case study was carried out, using interviews, which allowed clarification of the strategic guidelines of the company under study. It was found that the organization under analysis has defined the main pillars for building the BSC: the mission, values and vision. It was also found that this is an organization with an open culture, concerned with developing efforts to create and implement tools that allow clear and fluid communication of strategic objectives in all sectors that incorporate it. It was also possible to assess that the BSC is a tool known to all employees. Everyone recognized that it would be a useful tool for improving organizational performance to meet strategic objectives. However, some factors were also found that can hinder its implementation, such as the availability of time, the organizational culture and everyone’s commitment to the execution of this strategic management tool.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.